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Exhibit
21
 GENERAL MOTORS CORPORATION AND SUBSIDIARIES
 SUBSIDIARIES OF THE REGISTRANT
AS OF DECEMBER 31, 2005
  State orSovereign PowerName of Subsidiary
    
    of IncorporationSubsidiaries included in the Registrants consolidated financial statements4309642 Canada, Inc.
    
    CanadaAisin GM Allison Co., Ltd.
    
    JapanAnnunciata Corporation
    
    DelawareArgonaut Holdings, Inc.
    
    DelawareBOCO (Proprietary) Limited
    
    South AfricaGeneral Motors South Africa (Pty.) Limited
    
    South AfricaChevrolet Sociedad Anonima de Ahorro para Fines Determinados
    
    ArgentinaControladora General Motors, S.A. de C.V.
    
    MexicoComponentes Para Automotores, S. de R.L. de C.V.
    
    MexicoControladora AC Delco S.A. de C.V.
    
    MexicoCadillac Polanco, S.A. de C.V.
    
    MexicoGeneral Motors de Mexico, S. de R.L. de C.V.
    
    MexicoGMAC Holding S.A. de C.V.
    
    MexicoServicios GMAC S.A. de C.V.
    
    MexicoSistemas Para Automotores de Mexico, S.A. de C.V.
    
    MexicoConvesco Vehicle Sales GmbH
    
    GermanyDealership Liquidations, Inc.
    
    DelawareDMAX, Ltd.*
    
    OhioDoraville Bond Corporation
    
    DelawareEL-MO Leasing II Corporation
    
    DelawareEL-MO Leasing III Corporation
    
    DelawareEnvironmental Corporate Remediation Company, Inc
    
    DelawareGeneral International Limited
    
    BermudaGeneral Motors  Colmotores, S.A.
    
    ColombiaGeneral Motors Acceptance Corporation
    
    DelawareAutofinanciamiento GMAC, S.A. de C.V.
    
    MexicoBanco General Motors S.A.
    
    BrazilConsorcio Nacional GM Ltda
    
    BrazilGMACI Corretora de Seguros S.A.
    
    BrazilBasic Credit Holding Company, L.L.C.
    
    DelawareAlexium Financial Services, Inc.
    
    DelawareNuvell Credit Corporation
    
    DelawareNuvell Financial Services Corp.
    
    DelawareSaab Financial Services Corp.
    
    DelawareCapital Auto Receivables, Inc.
    
    DelawareCentral Originating Lease, LLC
    
    DelawareFacilities Real Estate LLC
    
    DelawareG.M.A.C. Comercio e Aluguer de Veiculos, Lta.
    
    PortugalProdugar, Mediacao de Seguros, Lda.
    
    PortugalGamma Auto Receivables, Inc.
    
    DelawareGeneral Motors Acceptance Corporation (N.Z.) Limited
    
    New ZealandCARI New Zealand
    
    New ZealandGeneral Motors Acceptance Corporation (Thailand) Limited
    
    ThailandGeneral
Motors Acceptance Corporation de Portugal 
Servicos Financeiros, S.A.
    
    PortugalGeneral Motors Acceptance Corporation Hungary Commercial
Limited Liability Company
    
    HungaryGeneral Motors Acceptance Corporation Italia S.p.A.
    
    ItalyGeneral Motors Acceptance Corporation Nederland N.V.
    
    NetherlandsGMAC Espana, Sociedad Anonima de Financiacion, E.F.C
    
    SpainGeneral Motors Acceptance Corporation of Canada, Limited
    
    CanadaCanadian Lease Auto Receivable Corporation
    
    CanadaCanadian Securitized Auto Receivables Corporation
    
    CanadaCanadian Securitized Auto Receivables One Corporation
    
    CanadaGMAC Leaseco Corporation / La Compagnie GMAC Location
    
    CanadaGeneral Motors Acceptance Corporation Suisse S.A.
    
    Switzerland
 
 *
    
    Joint Venture Partnership




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GENERAL MOTORS CORPORATION AND SUBSIDIARIES
 State orSovereign PowerName of Subsidiary
    
    of IncorporationGeneral Motors Acceptance Corporation, Australia
    
    DelawareCARI Australia Pty. Ltd.
    
    AustraliaInterleasing (Australia) Limited
    
    AustraliaGeneral Motors Acceptance Corporation, Colombia S.A.
    
    DelawareG.M.A.C. Financiera de Colombia S.A. Compania de
Financiamiento Comercial
    
    ColombiaGeneral Motors Acceptance Corporation, Continental
    
    DelawareGM Finance HB
    
    SwedenGMAC Finansiering A/S
    
    DenmarkGeneral Motors Acceptance Corporation, North America
    
    DelawareGeneral Motors Acceptance Corporation, South America
    
    DelawareGeneral Motors Acceptance Corporation de Venezuela, C.A.
    
    VenezuelaServicios, Representacion y Asesoramiento de Personal
Persoserv S.A.
    
    EcuadorGMAC Arrendamiento S.A. de C.V.
    
    MexicoGMAC Auto Lease Finance Corporation
    
    Cayman IslandsGMAC International Funding Company
    
    Cayman IslandsNorth American New Cars, Inc
    
    DelawareGMAC Automotive Bank
    
    UtahGMAC Bank Polska Spolka Akcyjna
    
    PolandGMAC Banque
    
    FranceGMAC Canadian Credit Aggregation Corporation
    
    DelawareGMAC Comercial Automotriz Chile S.A.
    
    ChileGMAC Automotriz Limitada
    
    ChileGMAC Commercial Corporation
    
    DelawareGMAC Commercial Finance LLC
    
    DelawareCommercial Credit Land One LLC
    
    New YorkCommercial Credit Land Two LLC
    
    New YorkCommercial Credit Land Three LLC
    
    New YorkCommercial Finance EFD 2002-I, LLC
    
    DelawareCommercial Finance EFD 2002-II, LLC
    
    DelawareDillingham Hyperion Holdings LLC
    
    MichiganFenton Real Property Holdings LLC
    
    MichiganGMAC Commercial Finance (HK) Limited
    
    Hong KongGMAC Commercial Finance Corporation-Canada, Societe Financiera
Commerciale GMAC-Canada
    
    CanadaPatriot Constructors, LLC
    
    DelawarePinnacle Furniture Leasing, LLC
    
    DelawareGMAC Compania Financiera S.A.
    
    ArgentinaGMAC d.o.o.
    
    CroatiaGMAC del Ecuador S.A.
    
    EcuadorGMAC Financial Services India Limited
    
    IndiaGMAC Holdings (U.K.) Limited
    
    EnglandGeneral Motors Acceptance Corporation (U.K.) plc
    
    EnglandGMAC Financial Services Limited
    
    KoreaOn:Line Finance Ltd.
    
    EnglandGMAC Hungary Financial Services Limited
    
    HungaryGMAC Insurance Holdings, Inc.
    
    DelawareABA Seguros, S.A. de C.V.
    
    MexicoCoverageOne Corporation / Compagnie Protection Premiere
    
    CanadaCoverageOne Purchasing Group, Inc.
    
    MichiganCoverageOne, Inc.
    
    DelawareGM Motor Club, Inc.
    
    North CarolinaGMAC Insurance Management Corporation
    
    DelawareGMAC International Insurance Company Ltd.
    
    BermudaGMAC RE Corp.
    
    DelawareGMAC Risk Services, Inc.
    
    DelawareGMAC Securities Corporation
    
    DelawareGMAC Service Agreement Corporation
    
    MichiganMotors Insurance Corporation
    
    MichiganMRP Service Agreement Corporation
    
    MichiganSmartCoverage Insurance Agency Inc.
    
    CanadaTrinity General Agency, Inc.
    
    TexasUniversal
Warranty Corporation
    
    MichiganGMAC International Corporation
    
    DelawareGMAC International Finance B.V.
    
    Netherlands




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GENERAL MOTORS CORPORATION AND SUBSIDIARIES
 State orSovereign PowerName of Subsidiary
    
    of IncorporationGMAC Lease B.V.
    
    NetherlandsMasterlease Europe Renting, S.L.
    
    SpainGMAC Leasing Corporation
    
    DelawarePatlan Corporation
    
    DelawareGMAC Leasing G.m.b.H. (Austrian entity)
    
    AustriaGMAC Mexicana, S.A. de C.V. Sociedad Financiera de Objeto
Limitado Filial
    
    MexicoGMAC Mortgage Group, Inc.
    
    MichiganGMAC Commercial Holding Corp.
    
    NevadaGMAC Mortgage Holdings, Inc.
    
    DelawareHelm Company, LLC
    
    DelawareResidential Capital Corporation
    
    DelawareGMAC-SAIC Automotive Finance Company Limited
    
    ChinaGMAC Sverige AB
    
    SwedenGMAC Taiwan, Inc.
    
    DelawareMasterLease Motors, Inc.
    
    TaiwanGMAC, a.s.
    
    Czech RepublicGMAC, Australia (Finance) Limited
    
    AustraliaMaster Lease Austria GmbH
    
    AustriaP.T. GMAC Lippo Finance
    
    IndonesiaSA Holding One LLC
    
    DelawareSA Holding Two LLC
    
    DelawareSemperian, Inc.
    
    DelawareWholesale Auto Receivables Corporation
    
    DelawareGeneral Motors Asia Pacific (Japan) Limited
    
    JapanGeneral Motors Asia Pacific (Pte) Ltd.
    
    SingaporeGeneral Motors Asia Pacific Holdings, LLC
    
    DelawareGeneral Motors India Private Limited
    
    IndiaGeneral Motors Limited (active)
    
    EnglandISPOL-IMG Holdings B.V.
    
    NetherlandsGM APO Holdings, LLC
    
    DelawareGeneral Motors Taiwan Ltd.
    
    TaiwanGM LAAM Holdings, LLC
    
    DelawareGeneral Motors do Brasil Ltd.
    
    BrazilPT General Motors Indonesia
    
    IndonesiaP.T. GM AutoWorld Indonesia
    
    IndonesiaGeneral Motors Asia, Inc.
    
    DelawareChevrolet Sales (Thailand) Ltd.
    
    ThailandGM Auto World Korea Co.
    
    KoreaGeneral Motors Asset Management Corporation
    
    DelawareGeneral Motors Investment Management Corporation
    
    DelawareGeneral Motors Trust Bank, N.A.
    
    New YorkGeneral Motors Trust Company
    
    New HampshireGeneral Motors Automobiles Philippines, Inc.
    
    PhilippinesGeneral Motors Chile S.A., Industria Automotriz
    
    ChileGeneral Motors China, Inc.
    
    DelawareGeneral Motors Warehousing and Trading (Shanghai) Co. Ltd.
    
    ChinaGeneral Motors (China) Investment Company Limited
    
    ChinaTaiJin International Automotive Distribution Co., Ltd.
    
    TaiwanGeneral Motors Commercial Corporation
    
    DelawareGeneral Motors del Ecuador S.A.
    
    EcuadorGeneral Motors East Africa Limited
    
    KenyaGeneral Motors Export Corporation
    
    DelawareGeneral Motors Foreign Sales Corporation
    
    BarbadosGeneral Motors Global Industries Co. Ltd.
    
    TaiwanGeneral Motors Holding Espana, S.A.
    
    SpainGeneral Motors Espana, S.L.
    
    SpainGeneral Motors Manufacturing Poland sp.z.oo
    
    PolandGeneral Motors Importaktiebolag
    
    SwedenGeneral Motors Indonesia, Inc.
    
    Delaware




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GENERAL MOTORS CORPORATION AND SUBSIDIARIES
 State orSovereign PowerName of Subsidiary
    
    of IncorporationGeneral Motors International Holdings, Inc.
    
    DelawareGeneral Motors Automotive Holdings, S.L.
    
    SpainAdam Opel GmbH
    
    GermanyGeneral Motors Belgium N.V.
    
    BelgiumGeneral Motors Poland Spolka, zo.o.
    
    PolandGeneral Motors Turkiye Limited Sirketi
    
    TurkeyGM Automotive Services Belgium
    
    BelgiumGeneral Motors Europe Holdings, S.L.
    
    SpainGeneral Motors Austria GmbH
    
    AustriaGeneral Motors CIS
    
    RussiaGeneral Motors Europe AG
    
    SwitzerlandGeneral Motors Finland Oy
    
    FinlandGeneral Motors Italia s.r.l.
    
    ItalyGeneral Motors Nederland, B.V.
    
    NetherlandsGeneral Motors Norge AS
    
    NorwayGeneral Motors Southeast Europe
    
    HungaryGeneral Motors Strasbourg
    
    FranceGeneral Motors Suisse S.A.
    
    SwitzerlandGM Ireland Limited
    
    IrelandOpel
Portugal  Comerico e Industria de Veiculos S.A.
    
    PortugalGeneral Motors Investment Services Company N.V.
    
    BelgiumGeneral Motors Isuzu Diesel Engineering Limited K.K.
    
    JapanGeneral Motors Japan Ltd.
    
    JapanGeneral Motors Korea, Inc.
    
    DelawareGM Korea Co., Ltd.
    
    KoreaGeneral Motors Nova Scotia Finance Company
    
    CanadaGeneral Motors Nova Scotia Investments Ltd.
    
    CanadaGeneral Motors of Canada Limited
    
    Canada1908 Holdings Ltd.
    
    Cayman Islands3096169 Nova Scotia Company
    
    CanadaGM Automotive UK
    
    EnglandIBC Vehicles Limited
    
    EnglandMillbrook Proving Ground Ltd.
    
    EnglandGM Holdings (U.K.) Ltd.
    
    EnglandMillbrook Pension Management Ltd.
    
    DelawareGeneral Motors Coordination Center BVBA.
    
    BelgiumOnStar Canada Corporation
    
    CanadaSaab Automobile AB
    
    SwedenGM Credit AB
    
    SwedenGM Europe Treasury Company, AB
    
    SwedenGM Worldwide Purchasing Sweden AB
    
    SwedenSaab Automobile Australia Pty Ltd
    
    AustraliaSaab Automobile Investering AB
    
    SwedenSaab Duetschland GmbH
    
    GermanySaab France S.A.
    
    FranceSaab Great Britian Ltd.
    
    EnglandSaab Opel Sverige AB
    
    SwedenGeneral Motors Overseas Corporation
    
    DelawareGeneral Motors Australia Limited
    
    AustraliaGM Holden Ltd.
    
    AustraliaGeneral Motors Venezolana, C.A.
    
    VenezuelaGMOC Administrative Services Corporation
    
    DelawareLidlington Engineering Company, Ltd.
    
    DelawareTruck and Bus Engineering U.K., Limited
    
    DelawareGeneral Motors Overseas Distribution Corporation
    
    DelawareGeneral Motors Africa and Middle East FZE
    
    DubaiGMODC Finance N.V.
    
    NetherlandsAntillesGeneral Motors Peru S.A.
    
    PeruGeneral
Motors Powertrain  Austria GmbH
    
    AustriaGeneral
Motors Powertrain  Sweden AB
    
    SwedenGeneral Motors Product Services, Inc.
    
    DelawareGeneral Motors Receivables Corporation
    
    DelawareGeneral Motors U.S. Trading Corp.
    
    NevadaGeneral Motors Uruguay, S.A.
    
    Uruguay




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GENERAL MOTORS CORPORATION AND SUBSIDIARIES
 State orSovereign PowerName of Subsidiary
    
    of IncorporationGM Asset Management (UK) Limited
    
    EnglandGM Auslandsprojekte GmbH
    
    GermanyGM Auto Receivables Co.
    
    DelawareGM Canada Holdings Corporation
    
    CanadaGM GEFS L.P.
    
    NevadaGM Car Company LLC
    
    DelawareGM Eurometals, Inc.
    
    DelawareGM Global Technology Operations, Inc.
    
    DelawareGM Imports & Trading Ltd.
    
    BermudaGM International Sales Ltd.
    
    Cayman IslandsGM Inversions Santiago Limitada
    
    ChileGeneral Motors de Argentina S.r.L.
    
    ArgentinaGM Plats (Proprietary ) Limited
    
    South AfricaGM Powertrain Holdings B.V.
    
    NetherlandsGeneral
Motors Powertrain  Hungary Ltd.
    
    HungaryGM Powertrain Ltda.
    
    BrazilGM Purchasing Vauxhall UK Limited
    
    EnglandGM Technologies, LLC
    
    DelawareGM Worldwide Purchaisng Austria GmbH
    
    AustriaGM Worldwide Purchasing do Brasil Ltda
    
    BrazilGM Worldwide Purchasing Opel Belgium N.V.
    
    BelgiumGM-DI Leasing Corporation
    
    DelawareGMAC Auto Lease Purchase Corporation
    
    Cayman IslandsGME-Global Purchasing and Supply Chain Hungary Limited Liability Company
    
    HungaryGMI Diesel Engineering Limited K.K.
    
    JapanHolden New Zealand Limited
    
    New ZealandGeneral Motors New Zealand Pensions Limited
    
    New ZealandJapan Autoweb Services K.K.
    
    JapanJennings Motors, Inc.
    
    DelawareManual Transmission of Muncie, LLC
    
    DelawareMetal Casting Technology, Inc.
    
    DelawareMotor Enterprises, Inc.
    
    DelawareMotors Holding San Fernando Valley, Inc.
    
    DelawareMultiple Dealerships Holdings of Albany, Inc.
    
    DelawareOnStar Corporation
    
    DelawareSaturn Corporation
    
    DelawareSaturn Distribution Corp.
    
    DelawarePIMS Co
    
    DelawarePremier Investment Group, Inc.
    
    DelawareRiverfront Development Corporation
    
    DelawareRiverfront Holdings, Inc.
    
    DelawareRiverfront Holdings Phase II, Inc.
    
    DelawareSaab Automobili Italia S.r.l.
    
    ItalySaab Cars Holding Corp.
    
    DelawareSaab Cars Holding Overseas Corp.
    
    DelawareSaab Cars USA, Inc.
    
    ConnecticutSaturn County Bond Corporation
    
    DelawareSistemas de Compra Programada Chevrolet, CA
    
    VenezuelaTX Holdco, LLC
    
    DelawareWRE, Inc.
    
    MichiganGrand Pointe Holdings, Inc.
    
    Michigan294 directly or indirectly owned subsidiariesCompanies not included in the Registrants consolidated financial statements, for which no
financial statements are submitted:52 other directly or indirectly owned domestic and foreign subsidiaries6 active subsidiaries46 inactive subsidiaries12 fifty-percent owned companies and 24 less than fifty-percent owned companies the
investments in which are accounted for by the equity method.




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GENERAL MOTORS CORPORATION AND SUBSIDIARIES